純資産増加説とタックス・イロジョン

• 영문명: Net Worth Increasing Theory and Tax Erosion
• 발행기관: 실천경영학회
• 저자명: 上野隆也(Takaya Ueno)
• 간행물 정보: 『실천경영연구』實踐經營硏究 第6卷 第1號 (通卷 6號), 65~77쪽, 전체 13쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2011.12.30

영문 초록

In the current Corporation Tax Act of Japan, there is no clear definition of “taxable income.” It is only described through illustrations as the difference between gross profits and deductible expenses. In comparison, gross profits and deductible expenses were clearly defined in the former Corporation Tax Act Basic Interpretive Regulations as encompassing either increases or decreases in net assets. This shows how the concepts of taxable income, which should be included in the Corporation Tax Act, equate to the “increase of net assets” theory. Rather than simply ignoring the erosion of desired taxable income under a taxation policy, it should be carefully scrutinized in light of the principle of tax fairness. To broaden the tax base, the desired concepts of taxable income must be clearly defined, and from the viewpoint of the principle of tax fairness, an appropriate taxation policy must be decided. Therefore, the increase or decrease in net assets, which was specified in the former Basic Interpretive Regulations, must be clearly defined in the current Corporation Tax Act.

목차

Ⅰ. はじめに

Ⅱ. 業種別「修正実効税率」の実態

Ⅲ. 課税所得の侵食化

Ⅳ. あるべき課税所得概念の提言

Ⅴ. むすび

Abstract

키워드

net worth increasing theory tax erosion modified effective tax rate special measures concerning taxation desired concepts of taxable income